Definition of operational risks of responsibility zones when implementing controlling in an organization

The functioning of the controlling system is associated with many risks of economic activity that arise at the stages of preparation, implementation and implementation. In order to successfully implement controlling and improve the efficiency of the organization, it is important to correctly identify and assess the consequences of possible risks. The purpose of the article is to determine the list of operational risks in terms of responsibility areas for the allocated Responsibility Centers of profit, income, investment work, management and control. In the course of the study, the works of domestic and foreign economists in the field of controlling were studied. The author’s approach based on the allocation of responsibility areas of the Center was used as a basis for determining the operational risks of the Responsibility Centers. The implementation of the operational risk assessment system was carried out at one of the largest industrial enterprises in the Altai Territory.